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    <title>2008 (2) TMI 121 - CESTAT, MUMBAI</title>
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    <description>The Member held that interest accrues from the month of provisional assessment, not finalization, as per Rule 7(4) of the Central Excise Rules, 2002. The appellant&#039;s duty payment before finalization aligned with previous Tribunal decisions, leading to the rejection of the order for interest post-finalization. The appeals were allowed, granting consequential relief to the appellant.</description>
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      <description>The Member held that interest accrues from the month of provisional assessment, not finalization, as per Rule 7(4) of the Central Excise Rules, 2002. The appellant&#039;s duty payment before finalization aligned with previous Tribunal decisions, leading to the rejection of the order for interest post-finalization. The appeals were allowed, granting consequential relief to the appellant.</description>
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